The Charities Accounts (Scotland) Amendment Regulations 2025: business and regulatory impact assessment

Section 5: Next steps and implementation

Recommendations / preferred options

Scottish Ministers have decided to take forward the proposals set out in Section 1.

Implementation considerations / plan

The regulations are designed to come into force to coincide with the Charities SORP 2026, starting on 1 January 2026. As noted above OSCR and the SORP making body will provide guidance and advice on the new rules. The majority of the requirements of the regulations remain unchanged.

Post implementation review

The Scottish Government will continue to engage constructively with stakeholders, ensuring that feedback from the implementation of the regulations is captured and considered in the development of future charity accounting regulations.

Declaration

I have read the Business and Regulatory Impact Assessment and I am satisfied that it represents a fair and reasonable view of the expected costs, benefits and impact of the policy, and that these have been taken into account when making the policy decision. I am satisfied that business impact has been assessed with the support of businesses in Scotland.

I am also satisfied that officials have considered the impact on consumers as required by the Consumer Scotland Act 2020 in completion of the Consumer Duty section of this BRIA.

Signed: Shirley-Anne Somerville

Date: 6 November 2025

Minister's name: Shirley-Anne Somerville

Minister's title: Cabinet Secretary for Social Justice

Scottish Government Contact point: Caroline Monk, Team Lead – Charity Law